HB 4280 increases annual funding for Oklahoma's Rebuilding Oklahoma Access and Driver Safety Fund (ROADS Fund) to support road and bridge construction and maintenance. It sets specific annual funding levels: $575 million for fiscal year 2021, $590 million for 2022, $610 million for 2025, and $670 million starting in 2026. The bill requires the Department of Transportation to use these funds first for debt payments on highway obligations, then for road/bridge construction, maintenance, and matching federal funds. The legislation directly affects Oklahoma's highway infrastructure and the DOT's budget allocation process, with funding adjustments triggered by revenue shortfalls.
HB 1242 modifies Oklahoma's agricultural sales tax exemptions to clarify which farm-related purchases qualify for tax relief. It specifically exempts direct sales of farm products (like produce and dairy) to consumers, livestock sales (including cervidae like deer), feed, fertilizer, and farm equipment used in production. The bill requires purchasers to provide written certification confirming items will be used for agricultural purposes, with penalties for false certifications. This affects Oklahoma farmers, ranchers, and agricultural businesses purchasing qualifying goods, ensuring tax exemptions align with actual farm operations.
HB 2021 creates the Oklahoma Kids After-School Grant Program (OKAGP) under the Department of Human Services to fund community-based organizations running after-school programs for K-12 students. Eligible organizations must operate at least five locations across Oklahoma (either directly or through partnerships) and qualify for exemptions from child care licensing under Title 10. The bill establishes a revolving fund in the State Treasury for these grants, funded by state appropriations and donations, with no annual budget restrictions. The program becomes effective November 1, 2025, and will provide grants to support after-school programming for children.
HB 2952 changes how Oklahoma calculates the tax on new vehicle purchases by requiring the motor vehicle excise tax to be based on the sales price minus any trade-in value. This directly affects vehicle buyers who use trade-ins, as the adjusted price (after subtracting trade-in credits) must now appear on the bill of sale. The bill mandates that sellers document this reduced value on the bill of sale or a prescribed form, rather than using the full sales price. It takes effect on July 1, 2026.
HB 4490 creates the Oklahoma Families Thriving Everywhere Now (OFTEN) program through the Oklahoma State Department of Health, using $3 million in state funds for the 2027 fiscal year. The program provides telecare support, community outreach, and care coordination for women with high-risk pregnancies and parents of children under three, aiming to promote healthy childbirth, stable family formation, and economic self-sufficiency. Services include referrals, case management, and parenting assistance delivered by Oklahoma-based community providers. The bill takes effect July 1, 2026, and includes an emergency declaration to accelerate implementation.
HB 3178 changes how farm equipment and tractors are valued for property tax in Oklahoma. It requires county assessors to apply a specific 25% annual depreciation schedule: 75% of original cost in year one, 50% in year two, 25% in year three, and zero value from year four onward. This applies to equipment used in agricultural production on farms owned, leased, or operated by the owner. The bill affects Oklahoma farmers who own qualifying equipment by reducing their property tax burden after three years. It takes effect January 1, 2027.
HB 3698 creates the Student Eviction Assistance Revolving Fund within Oklahoma's State Department of Education to address housing instability affecting students. The fund provides legal representation for low-income families (indigent tenants) with children enrolled in pre-K through 12th grade facing eviction (forcible entry/detainer cases), with referrals required through their school district. Funding comes from state appropriations, federal grants, and donations, and is allocated across all 77 counties based on poverty rates and chronic absenteeism data. The bill mandates annual audits of legal service organizations, requires detailed expenditure reports to state leaders, and takes effect November 1, 2026.
This bill authorizes an emergency appropriation of approximately $19.66 million to the Oklahoma Department of Mental Health and Substance Abuse Services. The funds must come from the Rate Preservation Fund in the State Treasury and are designated specifically for Title XIX services, which are Medicaid-funded mental health and substance abuse programs. The legislation includes an emergency provision, allowing the funding to take effect immediately upon the governor's approval without waiting for the regular budget cycle. This action provides direct financial resources to the state agency responsible for administering mental health and substance abuse services.
HB 2140 changes how commercial buildings with unfinished interiors are taxed in Oklahoma. It requires county assessors to value such properties - those sold or leased for the new owner/tenant to complete interiors (e.g., flooring, ceilings) - based solely on the cost of construction materials before interior work, not the full building cost. This applies to commercial buildings constructed without final interior elements like finished walls or cabinetry, affecting property owners and contractors selling or leasing these spaces. The law takes effect January 1, 2026, directly impacting property tax assessments for these specific commercial properties.
HB 4146 expands paid maternity leave eligibility to full-time school employees in Oklahoma who have worked at least 1,250 hours over the past year. This includes employees in public school districts, technology center districts, rehabilitation services, correctional facilities, and juvenile affairs. Eligible employees receive six weeks of paid leave immediately after childbirth, which supplements but does not replace existing sick leave for pregnancy-related needs. The bill requires state funding through a revolving fund or allocated education budget to cover the leave costs, effective July 1, 2026.
